TMI Blog2013 (7) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... e them persons - the proceedings are taken admittedly under section 142 – appeal decided against assessee. - - - - - Dated:- 13-2-2013 - JOSEPH K. M. AND RAMAKRISHNAN K., JJ JUDGMENT K. M. Joseph J.-The appellants are the writ petitioners. The appellants are primary co-operative credit societies registered under the Kerala Co-operative Societies Act. The prayer in the writ petition was to quash exhibits P3, P5, P7, P8 and P9 and not to proceed against the petitioners pursuant to exhibit P (details not given in the writ petition). The further prayer is to hold that the respondents are not liable to proceed against the petitioners till a final decision is taken in S. L. P. (C.) No. 3976 of 2010. Exhibit P3 is the notice issued unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o took the view that the terms of section 133(6) and section 142(1) are incomparable and, therefore, the pending proceedings before the apex court cannot be of any assistance to the appellants. It is further held that even if it is assumed that the proceedings are of any relevance, the single judge was bound by the Division Bench, the fact that the apex court has stayed the judgment is no reason to entertain the writ petition. This legal position was found to be clarified by a Division Bench of this court in the judgment in Abdu Rahiman v. District Collector, Malappuram [2009] (4) KLT 485 and the writ petition was dismissed. We heard the learned counsel for the appellants and the learned standing counsel for the Revenue. Section 2(31) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving perpetual succession and a common seal and with power to hold property, enter into contracts, institute and defend suits and other legal proceedings and to do all things necessary for the purposes for which it was constituted : Provided that the Government and the Registrar shall have power to regulate and control the working of a society for the economic and social betterment of its members and the general public." Therefore, the appellants are co-operative societies which have been registered and which are treated as bodies corporate, vide section 9 of the Kerala Co-operative Societies Act. Learned standing counsel for the Revenue also submits that the appellants are really estopped from denying they are persons for the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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